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Legal Statutes: Maryland

UPDATED April 19, 2017

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Subtitle 2. Child Support Guidelines

back to top§ 12-203. Forms; documentation of income

Standardized worksheet forms

(a) The Court of Appeals may issue standardized worksheet forms to be used in applying the child support guidelines set forth in this subtitle.

Documentation of income

(b)(1) Income statements of the parents shall be verified with documentation of both current and past actual income.

(2)(i) Except as provided in subparagraph (ii) of this paragraph, suitable documentation of actual income includes pay stubs, employer statements otherwise admissible under the rules of evidence, or receipts and expenses if self-employed, and copies of each parent's 3 most recent federal tax returns.
(ii) If a parent is self-employed or has received an increase or decrease in income of 20% or more in a 1-year period within the past 3 years, the court may require that parent to provide copies of federal tax returns for the 5 most recent years.
Added by Acts 1989, c. 2, § 1, eff. Feb. 24, 1989.